Tropical for 2016–17


This bulletin is to advise local governments that a set of illustrative general purpose financial statements for Queensland councils (PDF icon 759 KB) (Tropical) for the year ending 30 June 2017 are available on the Department of Infrastructure, Local Government and Planning’s (the department) website. This bulletin also notifies local governments about the changes to this year’s Tropical.

The Tropical can be found on the department’s website.

These statements are illustrative only. Councils should make their own judgements, based on relevance and materiality, on what should and should not be included in their financial statements.

Also on the website, and included in the Tropical, are the 'prescribed forms' required under the City of Brisbane Regulation 2012 and the Local Government Regulation 2012, i.e. the certificate given by the mayor and chief executive officer of council in relation to the general purpose financial statements (consolidated and non-consolidated), and the certificates in relation to the current year financial sustainability statement and long-term financial sustainability statement.


Local governments are required to prepare audited annual financial statements that comply with local government legislation and the Australian Accounting Standards.

To assist councils, the department prepares a set of example annual financial statements each year. These statements are commonly referred to as the 'Tropical', and are updated each year to reflect new and amended Australian Accounting Standards and other relevant legislative requirements.

Applicable legislation

Communication and training

A series of information sessions were held throughout Queensland in March 2017.

The purpose of these sessions was to:

Changes to Tropical in 2016–17

The changes that have been made in the Tropical for 2016–17 arise from new or changed Australian Accounting Standards and are identified by orange coloured shading. This feature is designed to assist councils to quickly identify those changes that are relevant to a particular local government.

There have been many changes this year arising from simplification.

Summary of Major Changes to the Tropical for 2016–17

Major amendments include:

Further Information

Any further enquiries on this matter should be addressed to:

Mrs Samantha Cieslar
Department of Infrastructure, Local Government and Planning
PO Box 15009
City East
Brisbane QLD 4002